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Resale Certificate
Name of seller Street address City State ZIP code
ST-120
(1/11)
Mark an X in the appropriate box: Single-use certificate Temporary vendors must issue a single-use certificate.
Blanket certificate
To the purchaser: You may not use this certificate to purchase items or services that are not for resale. If you purchase tangible personal property or services for resale, but use or consume the tangible personal property or services yourself in New York State, you must report and pay the unpaid tax directly to New York State. Any misuse of this certificate will result in tax liabilities and substantial penalty and interest.
Part 1 To be completed by registered New York State sales tax vendors I certify that I am:
a New York State vendor (including a hotel operator or a dues or admissions recipient), show vendor or entertainment vendor. My valid Certificate of Authority number is a New York State temporary vendor. My valid Certificate of Authority number is and expires on I am purchasing: A. Tangible personal property (other than motor fuel or diesel motor fuel) for resale in its present form or for resale as a physical component part of tangible personal property; for use in performing taxable services where the property will become a physical component part of the property upon which the services will be performed, or the property will actually be transferred to the purchaser of the taxable service in conjunction with the performance of the service; or B. A service for resale, including the servicing of tangible personal property held for sale.
Certification: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make these statements and issue this exemption certificate with the knowledge that this document provides evidence that state and local sales or use taxes do not apply to a transaction or transactions for which I tendered this document and that willfully issuing this document with the intent to evade any such tax may constitute a felony or other crime under New York State Law, punishable by a substantial fine and a possible jail sentence. I understand that this document is required to be filed with, and delivered to, the vendor as agent for the Tax Department for the purposes of Tax Law section 1838 and is deemed a document required to be filed with the Tax Department for the purpose of prosecution of offenses. I also understand that the Tax Department is authorized to investigate the validity of tax exclusions or exemptions claimed and the accuracy of any information entered on this document.
Type or print name and title of owner, partner, or authorized person of purchaser Signature of owner, partner, or authorized person of purchaser Date prepared
Instructions
To the Purchaser
Enter all the information requested on the front of this form. You may mark an X in the Blanket certificate box to cover all purchases of the same general type of property or service purchased for resale. If you do not mark an X in the Blanket certificate box, the certificate will be deemed a Single-use certificate. Temporary vendors may not issue a blanket certificate. A temporary vendor is a vendor (other than a show or entertainment vendor), who, in no more than two consecutive quarters in any 12-month period, makes sales of tangible personal property or services that are subject to tax. This certificate does not exempt prepaid sales tax on cigarettes. This certificate may not be used to purchase motor fuel or diesel motor fuel.
Form ST-120, Resale Certificate, is a sales tax exemption certificate. This certificate is only for use by a purchaser who: A is registered as a New York State sales tax vendor and has a valid Certificate of Authority issued by the Tax Department and is making purchases of tangible personal property (other than motor fuel or diesel motor fuel) or services that will be resold or transferred to the purchasers customers, or B is not required to be registered with the New York State Tax Department; is registered with another state, the District of Columbia, a province of Canada, or other country, or is located in a state, province, or country which does not require sellers to register for sales tax or VAT purposes; and is purchasing items for resale that will be either: 1) delivered by the seller to the purchasers customer or to an unaffiliated fulfillment service provider located in New York State, or 2) delivered to the purchaser in New York State, but resold from a business located outside the state. Note: For purposes of 1) above, delivery by the seller includes delivery in the sellers own vehicle or by common carrier, regardless of who arranges for the transportation.
To the Seller
If you are a New York State registered vendor and accept an exemption document, you will be protected from liability for the tax, if the certificate is valid. The certificate will be considered valid if it was: accepted in good faith; in the vendors possession within 90 days of the transaction; and properly completed (all required entries were made). A certificate is accepted in good faith when a seller has no knowledge that the exemption certificate is false or is fraudulently given, and reasonable ordinary due care is exercised in the acceptance of the certificate. You must get a properly completed exemption certificate from your customer no later than 90 days after the delivery of the property or the performance of the service. When you receive a certificate after the 90 days, both you and the purchaser are subject to the burden of proving that the sale was exempt, and additional documentation may be required. An exemption certificate received on time that is not properly completed will be considered satisfactory if the deficiency is corrected within a reasonable period. You must also maintain a method of associating an invoice (or other source document) for an exempt sale made to a customer with the exemption certificate you have on file from that customer. Invalid exemption certificates Sales transactions which are not supported by valid exemption certificates are deemed to be taxable retail sales. The burden of proof that the tax was not required to be collected is upon the seller. Retention of exemption certificates - You must keep this certificate for at least three years after the due date of the return to which it relates, or the date the return was filed, if later.
Limitations on use
Contractors cannot use this certificate. They must either: issue Form ST-120.1, Contractor Exempt Purchase Certificate, if the tangible personal property being purchased qualifies for exemption as specified by the certificate, or issue Form AU-297, Direct Payment Permit, or pay sales tax at the time of purchase. Contractors are entitled to a refund or credit of sales tax paid on materials used in repairing, servicing or maintaining real property, if the materials are transferred to the purchaser of the taxable service in conjunction with the performance of the service. For additional information, see Publication 862, Sales and Use Tax Classifications of Capital Improvements and Repairs to Real Property.
Need help?
Internet access: www.tax.ny.gov (for information, forms, and publications)
Sales Tax Information Center: To order forms and publications: Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): (518) 485-2889 (518) 457-5431
(518) 485-5082